Sales and tax - The GST
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Introduction
In this activity, students learn that businesses are responsible for charging, collecting, reporting and paying the goods and services tax (GST). They learn how GST is charged and credited through each step of the supply chain. They apply their learning to the real-world task of completing a business activity statement (BAS) for a hypothetical business.
Topics
- Tax obligations and reporting requirements of businesses
- The goods and services tax
See also:
Student learning resources
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The GST
Meeting GST obligations
GST calculator
ATO online services simulator
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Suggested activity sequence
This sequence is intended as a framework to be modified and adapted by teachers to suit the needs of a class group. If you assign this activity to a class, your students will be assigned all student resources on their 'My learning' page. You can also hand-pick the resources students are assigned by selecting individual resources when you add a work item to a class in 'My classes'.
- Student read the explainer and take notes using the Cornell note taking system.
- Invite students to share their summaries.
- Students complete the worksheet. They will need access to the GST calculator and the ATO online services simulator
- Think-pair-share: How does GST influence the way businesses interact with and respond to the ATO?